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Sec. 18-45. Forms for Tax Returns; Delivery to Taxpayers; Failure to Make Return on Time.

Sec. 18-45. Forms for tax returns; delivery to taxpayers; failure to make return on time.

The commissioner of the revenue shall annually prepare and cause to be printed, at the expense of the city, blank forms upon which all taxpayers shall be required to render their lists of personal property for taxation, which forms shall, except to the extent modified by the ordinances of the city, conform to those prescribed by law for the same purposes as regards assessments for state taxes, which forms shall be delivered in person or by mail to each taxpayer in the city by the commissioner of the revenue, and the taxpayer shall fill out the same and make return to the office of the commissioner of the revenue within the time required by law. If the taxpayer shall fail to make the return within the time required by law, the commissioner of the revenue shall proceed forthwith to fill out such form and make such assessment as he deems proper in each particular case. (Code 1959, § 12-32)